Results 141 to 150 of about 227,320 (304)

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Who Makes the Far Right? Exploring Membership Application Data of the National Front of Australia

open access: yesAustralian Journal of Politics &History, EarlyView.
This paper addresses a problem for scholars examining the question of who supports far right political parties or movements. Due to the semi‐clandestine or oppositional nature of far right groups, historians, as well as those in adjacent disciplines, have often been unable to gain access to sufficient records or data to conduct analysis of who supports
Evan Smith, Lauren Pikó
wiley   +1 more source

Educational Leadership in the Republic of Croatia

open access: yes, 2019
This work has been supported in part by the University of Rijeka under the project number (uniri-drustv-18-96).
Kovač, Vesna, Staničić, Stjepan
openaire   +1 more source

Police organization in the Republic of Croatia – problems in decision making [PDF]

open access: yes
During the last few years of my police work I had a chance to speak and share opinion with my work associates about the police system in Croatia.
Kovacicek, Kresimir
core   +1 more source

Allergic Rhinitis and Its Impact on Asthma (ARIA)‐EAACI Guidelines—2024–2025 Revision: Part I—Guidelines on Intranasal Treatments

open access: yesAllergy, EarlyView.
ABSTRACT Background Allergic rhinitis (AR) impacts quality of life, work and school productivity. Over the last years, an important body of evidence resulting from mHealth data has led to a better understanding of AR. Such advances have motivated an EAACI‐endorsed update of the Allergic Rhinitis and its Impact on Asthma (ARIA) guidelines (ARIA 2024 ...
Bernardo Sousa‐Pinto   +252 more
wiley   +1 more source

Exposures in Indoor Air Affecting Health

open access: yesAllergy, EarlyView.
ABSTRACT Indoor air quality (IAQ) is influenced by a wide range of chemical, biological and physical agents that can negatively impact physical, immunological and mental health. Adverse health effects depend on the type and concentration of pollutants, duration of exposure, and individual susceptibility.
Maria Hartiala   +38 more
wiley   +1 more source

The Perception of the European Union Among the Croatian Public

open access: yesAnali Hrvatskog Politološkog Društva, 2006
Attitudes of Croatian citizens towards the European Union and the outcome of the future referendum on the entry of the Republic of Croatia into this Community will be directly infl uenced by their perception of the European Union.
Božo Skoko
doaj  

On Neoliberalsm (in the Republic of Croatia)

open access: yes, 2003
The free market has not yet begun functioning in Croatia (in the full sense of the term), and we already wish to avoid submitting ourselves to economic imperatives. The criticism of economic neoliberalism in Croatia is thus premature. The capitalist path we are treading is not the path of economic liberalism. The experience of economic neoliberalism is
openaire   +2 more sources

International Guideline on the Diagnosis and Management of Pediatric Patients With Hereditary Angioedema

open access: yesAllergy, EarlyView.
ABSTRACT Hereditary angioedema (HAE) with C1 inhibitor deficiency is a rare disease characterized by unpredictable episodes of tissue swelling (angioedema), which, in most cases, occur first under the age of 18 years, and entail a significant burden of disease not only for the patients but also for their families.
Henriette Farkas   +128 more
wiley   +1 more source

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